Guy A. Bracuti

Guy Bracuti is a principal in the International Corporate Services group of the Washington National Tax practice. He has extensive experience in international mergers and acquisitions and in structuring the U.S. and foreign operations of multinational corporations.

Mr. Bracuti also specializes in structuring U.S. investments for foreign sovereign wealth funds, with a particular emphasis on investment in U.S. real property and U.S. infrastructure assets.

Mr. Bracuti is the author of a published article that addresses U.S. income tax issues created by sovereign wealth fund investment in U.S. real property and U.S. infrastructure – “Infrastructure and Alternative Energy in the 21st Century: Does 20th Century U.S. Tax Policy Leave Us Tilting at Windmills?” 40 TMIJ 3 (January 14, 2011).

Prior to joining KPMG LLP, Mr. Bracuti was an attorney-advisor with the Internal Revenue Service’s Office of Chief Counsel (International). 

Upon his graduation from law school, Mr. Bracuti was an attorney-advisor with the Internal Revenue Service’s Office of Chief Counsel (Domestic) Field Service Division. Mr. Bracuti has published several articles on U.S. income taxation and was an adjunct professor at the George Mason University Law School.